Gibraltar Asset Holding

Gibraltar is a popular choice for asset holding vehicles since no tax is payable in most cases. For more information about Gibraltar companies and their taxation please see our main article on private Gibraltar companies

Income from foreign or local subsidiaries received by Gibraltar companies, trust and funds is not subject to tax provided that the company is correctly structured. 

Direct Holding
Some local banks offer the use of safety deposit boxes in Gibraltar.

Shared Vault
Clients wishing to buy into shared vaults such as may wish to do so via a Gibraltar for reasons of anonymity, favourable tax treatment and favourable treatment of receipt of dividends by beneficial owners (compared with offshore countries). 

Funds Linked to Metals
Gibraltar vehicles can be used to hold funds generally including funds related to precious metals.

Trading Accounts
Gibraltar can be used to hold trading funds and even where local directors are appointed the client can often retain trading rights over the account. The benefits of this includes 0% tax, anonymity, the deferral of tax by retaining it in a holding vehicle rather than in the beneficial owners’ name directly. Trading accounts (whether in Gibraltar or elsewhere) may be held by online or traditional stock brokers.

Managed Portfolios
Any portfolio (whether managed by the client or a fund manager) can be owned by a corporate vehicle in Gibraltar and clients often prefer to hold their funds in this way. Such funds can be held either by a local broker (whether online or not) or any foreign broker. This may be especially beneficial for Hedge Funds and Venture Capital funds where the client may anticipate the possibility of a substantial gain on which they may otherwise be taxed.

Real Estate
Gibraltar companies are ideally suited to holding of local real estate. This may be relevant for example to Gibraltar residency schemes or as a property investment.

Gibraltar is a popular maritime destination, for more information on this please see our main article on the maritime sector in Gibraltar.